tax

Maximizing Tax Savings Through Home Energy Improvements: A Guide to Energy Credits

In an era of growing environmental awareness and increasing energy costs, the U.S. government is incentivizing homeowners to make energy-efficient upgrades to their residences. Beginning in tax year 2023 there…

New Per Diem Business Travel Rates Kicked In on October 1

Are employees at your business traveling and frustrated about documenting expenses? Or perhaps you’re annoyed at the time and energy that goes into reviewing business travel expenses. There may be…

The Social Security Wage Base for Employees and Self-Employed People Is Increasing in 2024

The Social Security Administration recently announced that the wage base for computing Social Security tax will increase to $168,600 for 2024 (up from $160,200 for 2023). Wages and self-employment income…

How IRS Auditors Learn About Your Business Industry

Ever wonder how IRS examiners know about different industries so they can audit various businesses? They generally do research about specific industries and issues on tax returns by using IRS…

What types of expenses can’t be written off by your business?

If you read the Internal Revenue Code (and you probably don’t want to!), you may be surprised to find that most business deductions aren’t specifically listed. For example, the tax…

2023 Q4 tax calendar: Key deadlines for businesses and other employers

Here are some of the key tax-related deadlines affecting businesses and other employers during the fourth quarter of 2023. Keep in mind that this list isn’t all-inclusive, so there may…

Could your construction business qualify for an energy-efficient tax deduction?

Section 179D of the Internal Revenue Code allows a deduction for the cost of energy-efficient improvements to new or existing commercial buildings, as well as certain residential rental buildings. Originally…

Tax Tips: September/October 2023

Watch out for accumulated earnings tax Corporations have an incentive to retain earnings, rather than distribute them to shareholders, to avoid, or at least delay, double taxation. The accumulated earnings…

Even single people without children need an estate plan

Estate planning is important for everyone. This is equally true for single individuals without children. While the law makes certain assumptions involving a married couple regarding financial and medical decisions…

Do you have unused funds in your college savings plan? Consider a 529 plan-to-Roth IRA rollover

Given the exorbitant costs of higher education, many parents begin saving for college when their children are very young. A popular and effective tool for doing so is a 529…

The Virginia Land Preservation Tax Credit and the New Changes Effective July 1, 2023

Urbanization of our country’s natural habitats is a phenomenon that has been going on for decades and is still rampant today.  The protection and preservation of nature versus the urbanization…

Planning ahead for 2024: Should your 401(k) help employees with emergencies?

The SECURE 2.0 law, which was enacted last year, contains wide-ranging changes to retirement plans. One provision in the law is that eligible employers will soon be able to provide…

The advantages of using an LLC for your small business

If you operate your small business as a sole proprietorship, you may have thought about forming a limited liability company (LLC) to protect your assets. Or maybe you’re launching a…

A tax-smart way to develop and sell appreciated land

Let’s say you own highly appreciated land that’s now ripe for development. If you subdivide it, develop the resulting parcels and sell them off for a hefty profit, it could…

Corporate officers or shareholders: How should you treat expenses paid personally?

If you play a major role in a closely held corporation, you may sometimes spend money on corporate expenses personally. These costs may end up being nondeductible both by an…